3,600 ( 4,100 Q.7. The following selected data for Neelkamal Plastics for the year ended December 31, 20X6, is available to you for preparing the statement of cash flows: $ $ Sales revenue 97,300 Less: Cost of goods sold 56,500 Gross profit 40,800 Other income Dividend revenue Interest revenue 7,200 Gain on sale pf building Total Income 55,700 Less: Expenses Depreciation expense Other operating expenses 24,000 Salary expense Amortization expense Loss on sale of equipment Interest expense 5,90063,100 Loss before tax (7,400) 2,300 Income tax expense Loss after tax (9,700) 9,300 / 17,700 4.800 1,400 / The cash account began the year with a balance of $ 15,000 and ended the year with a balance of $ 173,200. Other relevant Information $ Decrease in debtors 13,600 Increase in inventory 6.800 Prepaid expenses decreased 2,700 Increase in creditors 21,400 Salary payable increased 1,500 Accrued liabilities decreased 4,300 Income tax payable increased 800 Acquisition of plant assets in cash 46,000 Issuance of equity shares 80,000 Proceeds from sale of equipment 35,000 Payment of dividends 15,000 Purchased equipment on credit 20.000 Proceeds from sale of building 31,700 Proceeds from sale of investments 45,000 Required (a) Prepare the statement of cash flows for Neelkamal Plastics for the year ended December 31, 20X6. (b) Analyze the cash flow statement and give your interpretation (in not more than 200 words). [7 + 3 = 10] *********